75 Mr. Moynihan asked the Minister for Finance if he will exempt the following categories from being required to furnish a current tax clearance certificate in respect of the payment of public grants so that they will not have to engage accountants: (1) those drawing unemployment assistance, (2) widows in receipt of widow's non-contributory pensions and (3) those over 66 years of age in receipt of non-contributory old age pension.

In 1988 the Government introduced the tax clearance system in respect of grants, subsidies and similar type payments from State and public authorities. The basic aim of this system is to ensure that individuals who benefit from public grants or subsidies have their tax affairs in order.

As from 1 September 1991, the tax clearance system was extended to include all grants and subsidies over £500, other than payments under the guarantee section of FEOGA.